Section 4(4) in The West Bengal Tax On Entry Of Goods Into Local Areas Act, 2012
(4)Subject to such restrictions and conditions as may be prescribed, no tax under this Act shall be levied, and accordingly the import value of goods shall not be included in turnover of imports of a dealer or an importer other than a dealer, in respect of -(a)entry of specified goods dispatched, at the time of entry into a local area, directly to a place for immediate export of such goods out of the territory of India within the meaning of sub-section (1) of section 5 of the Central Sales Tax Act, 1956, from such place in the same form in which such goods have been entered into the local area;(b)entry of specified goods dispatched, at the time of entry into a local area, directly to a place outside the State in the same form in which such goods have been entered into the local area; and(c)such other entry of goods, either in full or in part, as may be prescribed.
